{"id":41404,"date":"2024-04-08T17:41:19","date_gmt":"2024-04-08T12:11:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sheetal-bamalwa-v-uoi-2023459-itr-570-gauhatihc\/"},"modified":"2024-04-08T17:41:19","modified_gmt":"2024-04-08T12:11:19","slug":"sheetal-bamalwa-v-uoi-2023459-itr-570-gauhatihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sheetal-bamalwa-v-uoi-2023459-itr-570-gauhatihc\/","title":{"rendered":"Sheetal Bamalwa v. UOI (2023)459 ITR 570 (Gauhati)(HC)"},"content":{"rendered":"<p>Writ petition is filed\u00a0 contending that after the search and seizure conducted under section\u00a0132\u00a0in the year 2015, there could have been no materials for the formation of opinion to conduct another search in the year 2017 and therefore the second search was not bona fide but a mere pretence to cause harassment to the assessee and whether it was in accordance with the provisions of section\u00a0132(1)(b)\u00a0of the Act. Dismissing the petition the Court held that\u00a0 the\u00a0 adequacy of reasons are not within the scope of judicial review.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure-Reason to believe-Adequacy of reasons not within scope of judicial review-Writ petition dismissed. [S. 69, 131, 132(1)(bb), 133A]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-41404","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aLO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41404","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=41404"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41404\/revisions"}],"predecessor-version":[{"id":41405,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41404\/revisions\/41405"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}